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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>IGST exemption extended by amending rate notification, deferring the payment obligation under the integrated GST framework.</h1> Amends Notification No. 32/2017-Integrated Tax (Rate) by substituting the date in paragraph 2, thereby extending the temporary deferral of the specified IGST payment obligation through the newly substituted cut-off date; implemented via Notification No. 13/2018 issued under the Central Government's powers on Council recommendation.

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